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srilawsby aturio
As enacted
Contents

8. Tax deduction certificate

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

A person who pays debits tax in terms of this Act, may on request obtain a “Tax Deduction Certificate” from the person deducting such tax.

(2)

The tax deduction certificate issued under subsection (1) shall include information relating to :—

(a)

the sum total of the debits made from a current account or the sum total of the encashed proceeds received on encashment of certificates of deposits or travellers cheques as the case may be ;

(b)

the sum deducted as debits tax, for the period in respect of which the Certificate is requested.

(3)

The Certificate shall include confirmation of the remittance of such amount to the Commission - General.

Read on from s 9